FINANCIAL DEPARTMENT

(Continued)

per cent or more on one business, with no tax on another business, less discriminatory than the turnover tax? Yet again, under the proposed income tax of 15 per cent on corporations as a method of rough equalization with the normal tax and surtaxes on individuals, an enterprise conducted by an individual might be taxed as low as 4 per cent, while a corporation in the same business with the same small income would pay 15 per cent, and an enterprise conducted by another individual might pay as high as 73 per cent (or whatever the rates may be reduced to), while a corporation in the same business with the same income would still pay 15 per cent.

The turnover tax, being imposed at the same low rate on all businesses, is fundamentally equal; accidentally it may sometimes result in slight inequality. The specific sales taxes and the proposed corporation tax of 15 per cent are fundamentally unequal; accidentally they may in rare instances result in approximate equality.

So far the comparative equality of the taxes has been considered in relation to the manufacturer or merchant. The consumer is even more important, because there are more of him. As he must willy-nilly bear the burden of something like $1,750,000,000 of consumption taxes, is the burden less galling in the form of specific sales taxes or in the form of a turnover tax on commodities?

Most Important Invention In OFFICE EQUIPMENT

(Patent Pending)

THE INLAID

LINO" Writing Bed

-ON THE

NEW GUNN DESK

Does Away with DISFIGURED OFFICE DESK TOPS eliminates the use of plate glass and blotters Wears like iron. Feels like kid. Attractive in appearance. Restful to the eyes. No varnish to mar. Impervious to ink and stains. Sample Section, showing construction and full particulars, mailed FREE

The GUNN FURNITURE Co.

GRAND RAPIDS, MICHIGAN "Thirty years builders of Desks"

NEW YORK BRANCH, No. 11 E. 36th Street.

SCHOOLS AND COLLEGES (For other school advertisements see page 629) NEW YORK

School

Putnam Hall College Preparatory Two-year course for high school graduates with typewriting and stenography. Music, art, domestic science. All out-of-door sports. Supervised gymnastics. Military drill. Sleeping porches. Address ELLEN C. BARTLETT, A.B., Prin., Box 809, Poughkeepsie, N. Y.

NEW YORK CITY

Bureau of Personnel Administration Founded to further human relations in industry. Educational Division-One Year Co-operative Course, Eight Weeks Intensive Course. Evening Courses. Labor Analysis Division. Placement Division. Teachers' Summer Course. 17 West 47th St., New York City. PENNSYLVANIA

the more the rich have to pay, the more meritorious is the tax. The specific sales taxes are supposed to be levied on luxuries and semi-luxuries, and therefore they fall chiefly on the rich. The only trouble with this conclusion is that it is wrong. Jewelry and fur articles would probably be regarded as heading the list of luxuries, yet it is not the occasional spectacular millionaire who loads his women with jewels and sables who pays the bulk of these taxes, but rather the thousands of working people who save for a diamond or a fur article for their wives and daughters. Of course when it comes to chewing-gum, candy, pipes, and soda water, for example, there is no room for argument. The truth is that the poor man pays an out

rageously large proportion of his income in specific sales taxes unless he has no fun at all, while the rich man pays the same or a little larger amount in dollars and cents on taxable articles and spends a disproportionate part of his income on

for women. School of Horticulture, Ambler, Pa., sitnated in beautiful open country, 18 miles from Philadelphia. Two year Diploma Course entrance Sept. 18, 1921, and Jan. 17, 1922. Thorough training in theory and practice. Unusual positions obtainable upon graduation. August Course in Gardening. Circulars. Elizabeth Leighton Lee, Director.

Bishopthorpe Manor

Box 261, Bethlehem, Pa.

Prepares girls for college or for life. Special two-
year finishing course for High School graduates.
Music, Art, Household Arts and Sciences. Arts
and Crafts, Expression and Secretarial work.
High healthful location
on the slope of theLehigh
Mountains. Near New
York and Philadelphia.
Bishop Ethelbert
Talbot,
Visitor.

Newgymnasium and tiled swimming pool. Tennis, basketball, skating, riding, etc. Aesthetic and Folk Dancing. Address Claude N. Wyant, Principal.

TRAINING SCHOOLS FOR NURSES St. John's Riverside Hospital Training School for Nurses

YONKERS, NEW YORK Registered in New York State, offers a 2 years' courseas general training to refined, educated women. Requirements one year high school or its equivalent. Apply to the Directress of Nurses, Yonkers, New York.

and expensive food.

On the other hand, with a uniform turnover tax the man who spends $100,000 pays one hundred times as much tax as the man who spends $1,000.

and Maternity

Consider the specific sales taxes in relation to a department store, for example. The store may make some of its candy

REGISTERED

Offers a 2 years' course; 8 hour day, affiliation with Mt.

Sinai Hospital, New York City. Scholarship for Teachers

College. Beautifully equipped, new plant. Address Superintendent of Training School, Port Chester, N. Y.

FINANCIAL DEPARTMENT

(Continued)

and purchase other candy for resale. On the sale of the candy it makes it must pay a tax, but need not on the sale of the candy it buys. The store may also sell jewelry partly to consumers and partly to small retailers. It must pay a tax on the jewelry it sells to consumers, but not on the jewelry it sells to retailers. In the case of its soda fountain the store pays no tax, but must collect a tax from its customers. Many other things it sells are not taxed at all. In making tax reports the bookkeeping department of the store must be careful to discriminate between taxed and untaxed articles, and taxed and untaxed sales of taxable articles, and must account for the tax collected by the store on articles taxed directly to the con

On the other hand, in the case of a turnover tax, the store would merely pay one per cent of its gross sales for the month or quarter. Besides having no complicated computations to make, its returns would be most simple. The monthly or quarterly return would consist of a memorandum showing the gross sales for the period and the tax of one per cent thereon, and the yearly return would be little more than a summary of the periodical returns. In fact, it would be possible to combine the annual turnover tax return with the income tax return, for the latter starts out with the same figure which would be the sole basis of the turnover taxthat is to say, gross sales.

Although the annual budget of the Government must be brought considerably below $4,000,000,000, yet it is useless to blink the fact that substantial Federal taxation has come to stay. In the income tax, properly revised, we have a fairly sound and scientific tax, as taxes go, theoretically, at least, levied on wealth. But the income tax defeats its purpose when the rates are set too high and at best its yield is too fluctuating to warrant sole reliance upon it. It needs a complementary tax imposed on another basis. Such a tax is the turnover tax, more stable in yield because levied on consumption, which is another name for expenditures.

Revise the income tax; repeal the excess profits tax, the estate tax, the capital stock tax, and the whole mess of miscellaneous occupation and sales taxes which now confuse and confound; replace them by a uniform turnover tax. Such a platform provides a foundation for a symmetrical structure of taxation. The war shacks served their temporary purpose, but it is time to be done with them. Let us build for the future.

I

H

BY THE WAY

He

ENRY H. CURRAN, the Fusion candidate for Mayor of New York City, worked his way through Yale, according to the New York "Evening Post." waited on table, and also received $4 a month for going to a certain house on Hillhouse Avenue every evening at six o'clock, where it was his task to carry an invalid woman upstairs. Besides the $4, she gave him a red apple and a religious tract every night, thirty times a month, for about eight months in the year. "Is it any wonder," asks the "Post," "that he appears serious!"

"No, I don't want the job. I know nothing about music," said the incorrigibly lazy one, according to the Louisville "Courier-Journal." "But all you have to do is to jangle this cow-bell." "But suppose I come in at the wrong place?" "You can't do that in jazz."

The competition of the automobile with small railways is illustrated by the statement that two short branch lines in New England have been abandoned by their owners. One of these, the Franconia Railway, it is said, averaged only two passengers per train last year, and I another, the Jefferson, only three. Both roads are in the White Mountains.

A newspaper despatch says that the Harvard Glee Club, which has been touring Europe, received an especially enthusiastic welcome in Geneva because the papers of that city had apparently been in doubt as to what the word "Glee" meant, and on looking it up in an English dictionary found the definition "gayety, merriment, delight." They therefore assumed that the Club had been sent to downhearted Europe to restore its gayety, and welcomed it as having that mission. Perhaps they were more than half right.

Roda Roda has written the German text and Wilm Wilm the music of a successful opera now playing in Berlin under the title of "Die Sirene." Why did they not complete the business, the New York "Evening Post" asks, by calling the child of their mind "Die serene Sirene" or "The Serene Siren"?

Harry, who was eight years old, was hard at work hoeing the young onions, when the woman next door asked, as reported in the Indianapolis "News," "Harry, is your mother home?"

Harry stopped, and, leaning on his hoe, replied: "Mrs. S, you don't think that I would be working like this if my mother wasn't home?"

"We have no use in this country for such an officer as King's Remembrancer," a correspondent says apropos of a recent paragraph in this column, "and yet he may be valuable in the older country which has the law of Treasure Trove. When valuables of silver or gold are found there, the finder gets at once the bullion value, while the additional value which accrues from archæological or other interests is taken charge of by the King's Remembrancer on behalf of the public. More than thirty years ago

15 Boyd St., Newton, Mass.

WEST OF 'FRISCO

A superb Around the World Tour
Sept., 1921-Apr., 1922. $5,215.
THE TEMPLE TOURS
Boston, Mass.

65 A Franklin St.

(Near 5th Avenue)

40 West 45th Street

NEW YORK

Directly in the fashionable club and shopping section. Within five minutes' walk to all principal theaters. A high-class hotel patronized by those desiring the best accommodations at moderate cost.

Rates and map gladly sent upon request. JOHN P. TOLSON, Prop.

HOTEL JUDSON 53 Washing

ton Square adjoining Judson Memorial Church. Rooms with and without bath. Rates $3.50 per day, including meals. Special rates for two weeks or more. Location very central. Convenient to all elevated and street car lines.

Health Resorts

NEW MILFORD, Litchfield Co., Conn. In the foothills of the Berkshires. Open all the year. An ideal place for your summer's rest. 2 hours from New York. Write for booklet. Mrs. J. E. CASTLE, Proprietor.

MAINE

Real Estate

NEW JERSEY

FOR SALE

WANTED-Competent teachers for public and private schools. Calls coming every day. Bend for circulars. Albany Teachers' Agency, Albany, N. Y.

DIETITIANS, superintendents, cafeteria managers, governesses, matrous, housekeepers, social workers, and secretaries. Miss Richards, Providence, East Side Box 5. CALIFORNIA.-We can place in California and Arizona college graduates with postgraduate study and seventeen months' teaching experience, from the East, after this date in fair quantity. Boynton Teachers' Agency, Brockman Bldg., Los Angeles.

PLACEMENT BUREAU for employer and employee: housekeepers, matrons, dietitians, secretaries, governesses, mother's helpers, attendants. 51 Trowbridge St., Cambridge, Mass.

TEACHER WANTED for emergency vacancies-public and private schools, colleges, and universities-all over the country. Ernest Olp, Steger Building, Chicago.

FOR THE HOME

HONEY. Delicious new clover honey direct from producer. Guaranteed pure and clean. 10 pounds $1.90, 5 pounds $1.05, postage prepaid Zones 1, 2, 3. Herbert A. McCallum, Great Barrington, Mass.

STATIONERY

FROM the standpoint of either economy or quality our printed stationery for personal use can't be touched by your home printer or stationer. Free samples. Lewis, 281 Second Ave., Troy, N. Y.

HELP WANTED

Professional Situations SECRETARY and office nurse for physician. Should know typing, some stenography, and have some knowledge of medical and surgical terms. 283, Outlook.

Business Situations

BIG money and fast sales. Every owner buys gold initials for his auto. You charge $1.50, make $1.35. Ten orders daily easy. Write for particulars and free samples. American Monogram Co., Dept. 167, East Orange, N. J. SECRETARY for school. Good stenographer and typist, who can also teach typewriting. Residential position. 275, Outlook. WANTED-Young woman of education and refinement for permanent office position at Heathcote Inn, Scarsdale, New York. Tel. Scarsdale 600.

Companions and Domestic Helpers WANTED, by September 1, thoroughly reliable and experienced infants' nurse, to care for baby six weeks old. Permanent position if mutually satisfactory. Residence Rochester, N. Y. Best references required. 264, Outlook.

NURSERY governess wanted for three little girls, aged one, two, and three years. Mother expects to share all responsibilities and care of children. Please write, stating age and experience. Address Mrs. George M. Laughlin, 6821 Edgerton Ave., Pittsburgh, Pa. MOTHER'S helper of refinement and education to assist in care of children, two girls,

near rocks and surf. Very quiet. Home cooking. Terms $25-$40. Mra. DANIEL W. PERKINS.

MASSACHUSETTS

If You Are Tired or Need a Change you cannot find a more comfortable place in New England than

GREENFIELD, MASSACHUSETTS

It affords all the comforts of home without extravagance.

running

water, inside toilet. Moderate rent for Sept. and Oct. Fine location. Supplies convenient. Jersey milk and cream. A. WARD, Jay, N. Y.

genial home in New York City. Good references required. 284, Outlook.

HELP WANTED

Teachers and Governesses WANTED-Experienced young Protestant teacher for girl 7. Country. Salary fifty dol lars a month. Good reference; send plota. Box 15, Fairville, Chester Co., Pa.

TEACHERS, third and fourth grades, also domestic art. Fine experience in day school for colored girls; white faculty. Traveling paid to Montgomery, Alabama. Addres H. Margaret Beard, 916 Ontario St., Oak Park, Ill.

SITUATIONS WANTED

Business Situations WANTED-Resident secretarial position. Private school preferred. New York City or vicinity. Smith College graduate. Experi enced secretary. Good salary expected. Reterences. 265, Outlook.

YOUNG writer, magazine experience, widely traveled, mechanical, business, and legal education, wants regular literary or editorial work, or highest class secretarial position in New York. 276, Outlook.

WANTED-Work among books, whole or part time, by young woman with college training. Typewriting if required. 296, Outlook.

SECRETARY-College graduate, six years' experience, exceptional recommendations. Bookkeeper, hostess, shopper. 285, Outlook. Companions and Domestic Helpers

TO take young girl for trip abroad during fall or winter or to go with older woman. Highest references as to fitness, personality, and education. Languages. 228, Outlook.

ATTENDANT to irresponsible girl or woman (Protestant). Will travel or live with family of patient. 271, Outlook.

REFINED young woman as companion to lady. Efficient, cheerful, well educated. Experienced private secretary. Will travel. References. 280, Outlook.

NURSE-companion, graduate. experienced, educated, resourceful, linguist, secretary, able to relieve lady of household cares. Traveling or country preferred. References exchanged. 287, Outlook.

SOCIAL guide, chaperon, or companion. Protestant woman. 296, Good traveler. Outlook.

YOUNG lady desires position, traveling companion. 298, Outlook.

Teachers and Governesses EXPERIENCED English mistress seeks post. Mathematics, English, French. 239, Outlook.

YOUNG woman, refined family, Smith Col lege graduate, experienced teacher, desires residence for coming year in congenial ranch home, Arizona or New Mexico preferred. Will tutor. 291, Outlook.

FRENCH governess, experienced, English, music, best references, wants position. West or traveling. 273, Outlook.

SUCCESSFUL, experienced educator wishes change of location. Position as direc tor of education in city church or teacher of history in boys' school or college preferred. Best of references. Correspondence solicited. 279, Outlook.

YOUNG man, experienced in child caring institution, settlement work, case work, and teaching, desires executive position in home for boys. Best references. 278, Outlook. TEACHER-GOVERNESS, experienced, desires position in school or family. Excellent for backward children. References. 294, Outlook.

TUTOR, attractive personality, unusual success with backward pupils. Resident or otherwise. Golf, tennis, riding. Traveled. 295, Outlook.

MISCELLANEOUS

BOYS wanted. 500 boys wanted to sell The Outlook each week. No investment necessary. Write for selling plan, Carrier Department, The Outlook Company, 381 Fourth Ave., New York City.

MISS Guthman, New York shopper, will send things on approval. No samples. References. 309 West 99th St.

TO young women desiring training in the care of obstetrical patients a very thorough nurses' aid course of six months is offered by the Lying-In Hospital, 307 Second Ave., New York. Monthly allowance and full maintenance is furnished. For further information address Directress of Nurses.

SWISS lady, long engaged in education, will chaperon few young ladies in her home to learn French. Healthful climate. Beautiful scenery. Lessons in art and all modern languages can be had in the city. For terms address Mlle. M. Prèlaz, 64 Ave. de Rumine, Lausanne, Switzerland.

CONSCIENTIOUS mother (former teacher) will give exceptional care to child in her country home (New Jersey). Indorsed by prominent physician. Tutoring if desired. $15-$20 weekly. 297, Outlook.

Teachers and Governesses TEACHERS WANTED for Bishop College, an American Baptist Home Mission Society school for Negroes. Positions open: English, mathematics, biology, librarian, sewing, theology. Salaries $900 and $1,000. Living expenses for single teachers $3.50 per week. Address C. H. Maxson, President, Marshall, Texas.

hold, educational, business, or personal service-domestic workers, teachers nurses, business or professional assistants, etc., etc.-whether you require help or are seeking a situation, may be filled through a little announcement in the classified columns of The Outlook. If you have some article to sell or exchange, these columns may prove of real value to you as they have to many others. Send for descriptive circular and order blank AND FILL YOUR WANTS. Address Department of Classified Advertising, The Outlook, 381 Fourth Ave., New York.

O

By Walter Camp

NE night during the war I was sitting in the smoking compartment of a Pullman sleeping-car when a man came in and said, "Mr. Camp?"

I told him I was, and he continued, "Well, there is a man in the car here who is in very bad shape, and we wondered if you could not do something for him.".

66

What is the matter?" I asked.

"This fellow is running up and down the aisle in his pajamas," the man said, "trying to get them to stop

the train to let him get some dope

because he hasn't slept for four

nights."

I went back in the car and found a man about 38 years old, white as a sheet, with a pulse of 110, and twitching all over. I learned that he had been managing a munitions plant and had broken down under the work because he had transgressed all the laws of nature, and given up all exercise, and had been working day and night. For God's sake," he said to me, can't you put me to sleep? If somebody can only put me to sleep!" He was standing all bent over.

66

66

"Don't stand that way, stand this ! way "I said, and I straightened him up and started putting him through a few exercises to stretch his body muscles. Pretty soon the color gradually began to come back into his face, and the twitching stopped. Then I said to him, "I am going to put you through the whole set of Daily Dozen' exercises once. Then I am going to send you back to your berth." So I did that and didn't hear any more from him, but the next morning he came to me in the dining car and said:

"You don't leave this train until you've taught me those exercises. I slept last night for the first time in five nights."

I taught him the Daily Dozen and two months later I got a letter from him, saying:

66

'My dear good Samaritan, I am back on the job all right again, and I am teaching everybody those exercises."

The " 'Daily Dozen " was originally de

vised as a setting-up drill for picked young men-the boys who were in training during the war. But its greatest value is for those men and women who are hemmed in between four walls most of the time and are beginning to realize that their bodies aren't as fit as their minds.

I applied it to middle-aged men, and men past middle age too, during the war-including members of the cabinet in Washington-who simply had to do much more work than they were used to doing, without breaking down. In the "Daily Dozen" I soon found I had something that would actually increase their reserve power. They grew progressively more fit as we went along.

People think that they can take an orgy of exercise and make up for a long period of neglect when they do not take any exer

cise at all. You can not do that. Do not go to a gymnasium. That tires you to death. That is old-fashioned. We do not have to do that any more. A man woman can keep himself or herself fit with

WALTER CAMP. Originator of the Famous "Daily Dozen" System.

six or seven minutes a day. There is no reason why a man at 50 or 60 or 70 should not be supple; and if he is supple, then he grows old very slowly-but the place where he must look after himself is in his body muscles.-WALTER CAMP.

Mr. Camp is famous as a great Yale football coach, trainer, and athletic authority, but few people know that he is also a successful business man, being president of the New Haven Clock Company. Although sixty years old he is stronger and more supple than most younger men, and he uses his own "Daily Dozen exercises regularly in order to remain so.

Since the war, the "Daily Dozen" has been making busy men and women fit and keeping them so and the exercises are now proving more efficient than ever-due to a great improvement in the system. This is it:

With Mr. Camp's permission all the twelve exercises have been set to music-on phonograph records that can be played on any disc machine.

In addition, a chart is furnished for each exercise showing by actual photographs the exact movements to make for every one of the commands "which are given by a voice speaking on the record. So now you can make your phonograph keep you fit.

Many people have written to Mr. Camp, telling him of the benefits they have received. Here is part of one letter:

"For four years I was a nervous wreck, with Collitis, rapid pulse, etc. After spending large sums on physicians, X-rays, etc., I found out about your exercises. Within ten days after first using them, I was able to go to Boston and take up my law business and have been at it ever since. Other systems of exercise have bored me so I couldn't continue them, but yours I can't stop. Thanking you again for setting me on my feet, I am very truly yours,

"PRESCOTT F. HALL."

Walter Camp's improved system of health-building now includes the entire "Daily Dozen exercises, set to specially selected music, on large 10-inch double-disc phonograph records; twelve handsome charts, printed in two colors, with over 60 actual photographs illustrating each movement of each exercise; and a little book by Walter Camp explaining the new principles of his famous system.

Any man or woman who exercises with this system regularly, even if it is only six or seven minutes a day, will feel better and look better, and have more endurance and "pep" than they have had since they were in their 'teens-and they will find those few minutes the best fun of their day.

Sample Record FREE

You can see for yourself what Walter Camp's New Way to Exercise will do for you-without a dollar of expense.

We will send you, entirely free, a sample phonograph record carrying two of the Daily Dozen" exercises, set to music, with a splendid voice giving the commands for each movement. In addition you will receive a free chart showing the two exercises and giving simple but complete directions for doing them.

If you are a business or professional man or woman you need a body that keeps step with your brain, and you certainly will want to try out this system of exercises that has proved the most efficient ever devised. Get this free "Health Builder" record, put it on a phonegraph, and try it out. There is no obligationthe record is yours to keep. You need not return it. Just enclose a quarter (or 25 cents in stamps) with the coupon, to cover postage, packing, etc. Send the coupon-today-now.

Health Builders

Dept. 68, 334 Fifth Ave., New York City

HEALTH BUILDERS
Dept. 68, 334 Fifth Avenue
New York City, N. Y.

Please send me your free sample "Health Builder " record, giving two of Walter Camp's famous " Daily Dozen" exercises, also a free chart containing actual photographs and simple directions for doing the exercises. I enclose a quarter (or 25 cents in stamps) for postage, packing, etc. This does not obligate me in any way and the sample record and chart are both mine to keep.

Name

Address

(Please write plainly)